Purpose: The purpose of this paper is to explore the unique and challenging relationship between the chief financial officer (CFO) and chief information officer (CIO) in the public sector. Design/methodology/approach: In this paper, the authors operationalize the CFO–CIO relationship using...

This paper examines the evolving adoption of the Balanced Scorecard (BSC) in municipal governments. We conduct a study of the use of BSCs in municipal governments across Canada. Senior administrators are surveyed regarding the use of performance measures and the results are compared to a similar...

Purpose – The purpose of this paper is to demonstrate the use of the Balanced Scorecard in a higher education distance learning environment, and to highlight the importance of financial strategies. Design/methodology/approach – Following a review of the existing literature, case studies and...